2014 (6) TMI 749

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....ppellant is in appeal against the impugned order for imposing redemption fine and penalty under Section 111(d) of the Customs Act, 1962. 2. Brief facts of the case are that the appellant imported 2nd hand photocopiers as capital goods on 03.09.2009 and filed Bill of Entry. At the time of clearance of the goods, the Revenue held that these photocopier machines requires license as per para 2.17 o....

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....quirement to obtain licence for import of the said photocopier machines. Therefore, redemption fine and penalty is not imposable on them. 5. On the other hand, the learned A.R. strongly opposed the contentions of the learned Advocate and submits that as per the Notification NO.31/2005 dated 19.10.2005 for the import of 2nd hand photocopier machines, licence is required. Therefore, the decision ....

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....er:-     1. The paragraph of Para 2.16 will be amended to read as follows:         "Import of second hand capital goods, including refurbished/re-conditioned spares shall be allowed freely. However, second hand personal computers/laptops, photocopier machines, air conditioners, diesel generating sets will only be allowed against a licence iss....

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....tes that categorization/re-categorization cannot be done by policy circulars. Such exercise has to be undertaken by specific amendment to the Policy vide Section 5 of the 1992 Act. In this case, Notification no. 31 dated 19.10.2005 indicates that the Central Government has brought in photocopying machines into the category of second-hand goods vide amendatory Notification, therefore, import of pho....